Bankruptcy Act 1966

PART VI - ADMINISTRATION OF PROPERTY  

Division 4B - Contribution by bankrupt and recovery of property  

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History

Div 4B heading inserted by No 9 of 1992, s 25.

Subdivision F - Assessments of income and contribution  

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History

Subdiv F heading inserted by No 9 of 1992, s 25.

SECTION 139WA   NO TIME LIMIT ON MAKING ASSESSMENT  

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139WA(1)   [When an assessment can be made]  

An assessment under section 139W (including a fresh assessment referred to in subsection 139W(2)) for a contribution assessment period may be made at any time, including:

(a) a time after the end of the contribution assessment period; or

(b) a time after the bankrupt is discharged.

139WA(2)   [Former bankrupt]  

For the purpose of applying subsection (1), a reference in this Division to a bankrupt includes a reference to a former bankrupt.

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S 139WA inserted by No 131 of 2002 (as amended by No 80 of 2004, s 3 and Sch 7), s 3 and Sch 1 items 96 and 220, applicable to contribution assessment periods that begin after 5 May 2003. For additional provision on the commencement of No 131 of 2002, see note under s 33A.

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